Tyler Company acquired all of Jasmine Company's outstanding stock on January 1,2019 , for $289,800 in cash. Jasmine had a book value of only $207,400 on that date. However, equipment (having an eight-year remaining life) was undervalued by $74,400 on Jasmine's financial records. A building with a 20 -year remaining life was overvalued by $13,900. Subsequent to the acquisition, Jasmine reported the following: In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2021, follow: Determine the following account balances as of December 31, 2021: (Input all amounts as positive values.)